JABO: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JABO
Largest movements
- Tangible fixed assets -€7,715
down €7,715 (-6.3%), from €122,322 to €114,607
- Profit (loss) carried forward +€14,399
up €14,399, from -€5,094 to €9,305
- Debts after one year -€13,279
down €13,279 (-25.3%), from €52,512 to €39,233
- Trade debts -€12,355
down €12,355 (-26.1%), from €47,422 to €35,066
- Tax, wage and social debts +€4,484
up €4,484 (+67.1%), from €6,682 to €11,166
- Gross operating margin +€24,767
up €24,767 (+114.9%), from €21,556 to €46,323
- Staff costs +€18,507
new in 2024: €18,507
- Depreciation -€5,568
down €5,568 (-41.9%), from €13,283 to €7,715
- Other operating charges -€1,163
down €1,163 (-29.1%), from €4,005 to €2,841
- Financial charges -€660
down €660 (-16.3%), from €4,042 to €3,381
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €159,445 | €153,196 | -€6,249 | -3.9% |
| Fixed assets | 21/28 | €127,413 | €119,698 | -€7,715 | -6.1% |
| Tangible fixed assets | 22/27 | €122,322 | €114,607 | -€7,715 | -6.3% |
| Land and buildings | 22 | €122,322 | €114,607 | -€7,715 | -6.3% |
| Financial fixed assets | 28 | €5,091 | €5,091 | = | 0.0% |
| Current assets | 29/58 | €32,032 | €33,498 | +€1,466 | +4.6% |
| Stocks and contracts in progress | 3 | €5,735 | €6,385 | +€650 | +11.3% |
| Stocks | 30/36 | €5,735 | €6,385 | +€650 | +11.3% |
| Amounts receivable within one year | 40/41 | €22,696 | €24,139 | +€1,443 | +6.4% |
| Trade receivables | 40 | €7,200 | €0 | -€7,200 | -100.0% |
| Other amounts receivable | 41 | €15,496 | €24,139 | +€8,643 | +55.8% |
| Cash at bank and in hand | 54/58 | €2,385 | €2,821 | +€436 | +18.3% |
| Deferred charges and accrued income | 490/1 | €1,216 | €153 | -€1,063 | -87.4% |
| Total equity and liabilities | 10/49 | €159,445 | €153,196 | -€6,249 | -3.9% |
| Equity | 10/15 | €40,052 | €54,451 | +€14,399 | +35.9% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €5,146 | €5,146 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €1,146 | €1,146 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,094 | €9,305 | +€14,399 | |
| Amounts payable | 17/49 | €119,392 | €98,745 | -€20,648 | -17.3% |
| Amounts payable after more than one year | 17 | €52,512 | €39,233 | -€13,279 | -25.3% |
| Financial debts | 170/4 | €52,512 | €39,233 | -€13,279 | -25.3% |
| Amounts payable within one year | 42/48 | €66,880 | €59,511 | -€7,369 | -11.0% |
| Current portion of amounts payable after more than one year | 42 | €12,777 | €13,279 | +€502 | +3.9% |
| Trade debts | 44 | €47,422 | €35,066 | -€12,355 | -26.1% |
| Suppliers | 440/4 | €47,422 | €35,066 | -€12,355 | -26.1% |
| Taxes, remuneration and social security | 45 | €6,682 | €11,166 | +€4,484 | +67.1% |
| Taxes | 450/3 | €6,682 | €11,166 | +€4,484 | +67.1% |
| Remuneration, social security and pensions | 62 | - | €18,507 | +€18,507 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,283 | €7,715 | -€5,568 | -41.9% |
| Other operating charges | 640/8 | €4,005 | €2,841 | -€1,163 | -29.1% |
| Gross operating margin | 9900 | €21,556 | €46,323 | +€24,767 | +114.9% |
| Operating profit (loss) | 9901 | €4,269 | €17,259 | +€12,991 | +304.3% |
| Financial income | 75/76B | €277 | €808 | +€532 | +192.3% |
| Recurring financial income | 75 | €277 | €808 | +€532 | +192.3% |
| Financial charges | 65/66B | €4,042 | €3,381 | -€660 | -16.3% |
| Recurring financial charges | 65 | €4,042 | €3,381 | -€660 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €504 | €14,687 | +€14,183 | +2815.3% |
| Income taxes | 67/77 | €271 | €288 | +€17 | +6.2% |
| Profit (loss) for the period | 9904 | €233 | €14,399 | +€14,166 | +6090.3% |
| Profit (loss) for the period to be appropriated | 9905 | €233 | €14,399 | +€14,166 | +6090.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.